Duty-Free Container Imports Allowed Under Notification No.104/94-Cus with Bond; Extensions Possible Per Circulars No.83/98 & No.31/05

Customs regulations allow for the duty-free import of containers under Notification No.104/94-Cus, provided a bond is filed by shipping agents with the Customs House. This bond obligates re-export of containers within six months, extendable by Customs authorities. The bond, a "continuity bond," requires no bank guarantee and should cover only the duty on containers, not the cargo. The bond's validity is initially one year, extendable as needed. Until automated systems are implemented, monitoring of temporary importation periods is manual. Relevant procedures are detailed in Circulars No.83/1998-Cus and No.31/2005-Cus.

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